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业务通讯:

Hong Kong Tax

30-01-2024

January 2024 - Hong Kong begins public consultation to implement the global minimum tax and Hong Kong minimum top-up tax

November 2023 - Bill to enhance tax certainty on onshore gain on disposal of equity interests gazetted

October 2023 - Bill to expand scope of taxation of foreign-sourced disposal gains gazetted

April 2023 - Profits Tax Returns 2022/23 important changes

March 2023 - Profits tax concession for family investment holding vehicles in Hong Kong

November 2022 - Bill on taxation of specified foreign-sourced income

August 2022 - Hong Kong defers implementation of Pillar Two of BEPS 2.0

August 2022 - Foreign source income exemption for passive income

June 2022 - Proposed tax concessions for shipping-related activities

May 2022 - Tax deduction for domestic rent

June 2021 - Foreign tax deduction

July 2020 - New practice guide issued on the unified fund exemption regime

May 2020 - 2019/20 Hong Kong Salaries Tax Return will be issued on 1 June 2020

January 2020 - 2020 Hong Kong Transfer Pricing Documentation Due Dates

August 2019 - Mainland and HKSAR Sign Fifth Protocol to Arrangement for Avoidance of Double Taxation

July 2019 - HK IRD Issued DIPNS on Transfer Pricing

March 2019 - Hong Kong Introduces Unified Fund Exemption Regime

March 2019 - First country by Country Reporting Notification Deadline Extended

February 2019 - First Country by Country Report Notification due 31 March 2019

November 2018 - Tax Credit System Enhanced

November 2018 - Hong Kong Introduced Enhanced Tax Deduction for Research & Development Expenditures

July 2018 - BEPS Implementation Legislation Enacted in Hong Kong

May 2018 - First Batch of Amendments to the Proposed Transfer Pricing Regulatory Regime and Documentation Requirements

Jan 2018 - Hong Kong Introduces Tax Bill to Implement Minimum Standards of the Base Erosion and Profit Shifting - Transfer Pricing Regulatory Regime and Documentation Requirements

Jan 2018 - Hong Kong Introduces Two-Tiered Profits Tax System

Apr 2017 - Profits Tax Returns

Mar 2017 - Hong Kong Proposes to Accelerate Implementation of Common Reporting Standard